See also

Tuition and Student Fees

The tuition and mandatory fees category includes all tuition and fees (net of refunds, bad debt estimates, and any discounts recognized) assessed for educational purposes. Tuition and fees that are levied for academic terms that fall entirely within one fiscal year are recognized as revenue in that fiscal year. Take care to ensure that prepaid tuition is deferred and that unpaid tuition is accrued at the end of the fiscal year.

Tuition

Tuition

Tuition is money received in exchange for instruction for which the student or participant receives course credit. In most cases, this applies to matriculated students; however, there are some scenarios where courses are offered, for credit, to non-matriculated students. For non-credit course revenue, see Educational Activities.

Required Documentation

For matriculated and non-matriculated students, tuition revenue is evidenced by an active registration record in the student system.

Procedural Notes

Tuition for matriculated students should only be processed by the Bursar’s office in Ithaca or WCMC Student Accounting, through their respective student systems. In Ithaca only, allocation of tuition revenue is only processed by the Budget Office and should always net to zero.

Permitted Ithaca object codes:

4150 Tuition - Undergraduate

4190 Tuition - Professional

4210 Tuition - Graduate

Permitted WCMC GL code: 4010xx

Tuition for non-matriculated students (e.g., high school students, students from other schools or colleges, staff, retirees, etc.) enrolled in credit course offerings in the Summer Session, Winter Session, or Extramural Study is recorded through the School of Continuing Education & Summer Sessions.

Permitted Ithaca object code:

4170 Tuition - Non-Degree, Credit Received

Mandatory Fees

Mandatory Fees

Mandatory fees are defined as the charges, in some cases authorized by the board of trustees, assessed by the university to each and every full-time student for each term. These include only student activity fees and in absentia fees for Ithaca, and school/program fees at WCMC. In some cases, a waiver or other exemption may be permitted.

Required Documentation

For matriculated and non-matriculated students, mandatory fee revenue is evidenced by an active registration record in the student system.

Procedural Notes

The majority of mandatory fees are processed by the Bursar’s Office in Ithaca/ WCMC Student Accounting through their respective student systems.

Permitted Ithaca object codes:

4180 Fees - Undergraduate Mandatory

4200 Fees - Professional Mandatory

4215 Fees – In absentia - Graduate

4220 Fees - Graduate Mandatory

Permitted WCMC GL codes:

401201 Graduate School Fees

401202 Medical Fees

401204 Physician Assistant Program Fees

401205 CHIP Program Fees

Mandatory fees associated with courses for credit for non-matriculated students on the Ithaca campus may be recorded by Continuing Education & Summer Sessions or colleges.